Warning:
This information may not apply to the current
year. Check the content carefully to ensure it
is applicable to your circumstances.
Fund income tax instructions 2010
will help you complete the Fund income tax return
2010
(NAT 71287). The instructions also
cover:
- the schedules you must complete and attach
to the tax return
- record-keeping requirements.
When we refer to 'you' in these instructions,
we are referring to you either as the trustee of
the fund or as the tax agent or trustee
responsible for completing the tax return. This
publication is not a guide to income tax or
superannuation law. Seek help from us or a
registered tax adviser if this publication does
not fully cover the fund's circumstances.
These instructions cover only Australian
Prudential Regulation Authority (APRA) regulated
and non-regulated superannuation funds that use
the Fund income tax return 2010 to meet
their tax obligations. Where required, a
separate Super member contributions
statement
(NAT 71334) must be lodged with us.
Self-managed superannuation funds need to
meet their tax and regulatory obligations by
lodging the Self-managed superannuation fund
annual return 2010 (NAT 71226).
Publications and
services
To find out how to get a publication referred
to in these instructions and for information
about our other services, refer to Publications,
Tax Determinations and Rulings.
Record keeping
Funds must keep records, in English, in
writing or electronically. The records must be
in a form that we can access and understand.
Generally, funds must keep all relevant records
for at least five years, but this period may be
longer in certain circumstances.
See Record-keeping
requirements for
further details and references.
Last Modified: Thursday,
29 July
2010